Catena's Marketing Company has the following adjusted trial balance at the end of the current year. Cash dividends of $590 were declared at the end of the year, and 650 additional shares of common stock ($0.10 par value per share) were issued at the end of the year for $2,800 in cash (for a total at the end of the year of 820 shares). These effects are included below: Credit Catena's Marketing Company Adjusted Trial Balance End of the Current Year Debit Cash $ 1,330 Accounts receivable 2,300 Interest receivable 150 Prepaid insurance 1,750 Long-term notes receivable Equipment Accumulated depreciation Accounts payable Dividends payable Accrued expenses payable Income taxes payable Unearned rent revenue Common Stock (820 shares) Additional paid-in capital Retained earnings Sales revenue Interest revenue Rent revenue Wages expense 19,400 Depreciation expense Utilities expense Insurance expense $ 3,090 2,210 590 3,840 2,530 550 m OOO ON OOOO Prepare the closing entry at the end of the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet